https://www.taxtmi.com/caselaws?id=795128 Confiscation and penalty for non-declaration of imported gold remain sustainable where a nil customs declaration, recovery record, signed panchnama and signed contemporaneous statement establish passage through the Green Channel. A later retraction, unsupported allegation of coercion, and unavailable CCTV footage do not displace such evidence where footage was erased before preservation was sought. Writ jurisdiction does not permit reappreciation of concurrent factual findings or substitution of another plausible view unless the findings are perverse, unsupported by evidence, arbitrary, affected by jurisdictional error, or vitiated by manifest illegality. en-us Wed, 15 Jul 2026 00:00:00 +0530 Fri, 17 Jul 2026 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795128 Confiscation and penalty for non-declaration of imported gold remain sustainable where a nil customs declaration, recovery record, signed panchnama and signed contemporaneous statement establish passage through the Green Channel. A later retraction, unsupported allegation of coercion, and unavailable CCTV footage do not displace such evidence where footage was erased before preservation was sought. Writ jurisdiction does not permit reappreciation of concurrent factual findings or substitution of another plausible view unless the findings are perverse, unsupported by evidence, arbitrary, affected by jurisdictional error, or vitiated by manifest illegality. Case-Laws Customs Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795128